Analisis Penerapan Sustainability Aspek Environmental Berdasarkan POJK No.51/POJK.03/2017 Pada Perusahaan Kelapa Sawit yang Terdaftar Pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)
インドネシアのパーム油企業におけるPOJK No.51/POJK.03/2017に基づく環境側面のサステナビリティ適用分析 (AI 翻訳)
Helen Ronauli Br Hutasoit, Aston L. Situmorang
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのパーム油業界におけるPOJK第51号に基づく環境情報開示の実施レベルを分析。2021～2023年の間、GAPKI加盟企業のサステナビリティ報告書を調査した結果、開示の質が年々向上し、2023年には全社が「完全適用」に達したことを示す。
English
This study analyzes the implementation of environmental disclosure in sustainability reports of Indonesian palm oil companies under POJK No. 51. Using content analysis of 13 companies over 2021–2023, it finds progressive improvement from partial to full compliance, reflecting growing commitment to sustainable practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアのPOJK第51号はサステナビリティ報告を義務付ける規制であり、日本のSSBJや有報におけるサステナビリティ情報開示と類似点がある。日本企業の東南アジアでのサプライチェーン管理に示唆を与える。
In the global GX context
This paper provides empirical evidence on the effectiveness of mandatory sustainability disclosure regulation in an emerging economy. It complements global disclosure scholarship (TCFD, ISSB) by showing how regulatory pressure can improve environmental reporting in commodity sectors.
👥 読者別の含意
🔬研究者:A case study on how regulatory mandates improve environmental disclosure quality in an emerging market context.
🏢実務担当者:Highlights the importance of systematic environmental disclosure for palm oil companies to meet regulatory and stakeholder expectations.
🏛政策担当者:Demonstrates that POJK No. 51 has effectively driven transparency in Indonesia's palm oil sector, offering lessons for other jurisdictions.
📄 Abstract（原文）
The palm oil industry serves as one of Indonesia’s key economic pillars due to its contribution to foreign exchange earnings and employment. In line with POJK Number 51 on Sustainable Finance, companies in this sector are required to disclose sustainability reports that include environmental aspects. This study aims to analyze the level of environmental disclosure implementation in sustainability reports of palm oil companies that are members of the GAPKI during the 2021–2023 period. This research employs a quantitative descriptive method with a content analysis approach based on disclosure indicators regulated in POJK Number.51. Secondary data were obtained from annual and sustainability reports published on the official websites of GAPKI and each company. Of the 20 companies that issued sustainability reports, 13 were consistently reporting for three consecutive years and were selected as the research sample, totaling 39 observations. The results show a significant improvement in the quality of environmental disclosures from year to year. In 2021, most companies were categorized as partially applied, rising to well applied in 2022, and achieving fully applied in 2023. This trend reflects the growing awareness and commitment of palm oil companies to implement sustainable business practices in compliance with regulatory standards. Overall, the findings emphasize that environmental disclosure plays an important role as a form of corporate accountability and transparency to stakeholders, supporting sustainable development goals within Indonesia’s palm oil industry.
🔗 Provenance — このレコードを発見したソース
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